Code of Massachusetts Regulations
121 CMR - OFFICE FOR REFUGEES AND IMMIGRANTS
Title 121 CMR 2.000 - Massachusetts Refugee Resettlement Program
Section 2.535 - Deductions from Earned Income
Current through Register 1531, September 27, 2024
(1) $90 Work-related Expense Deduction. A member of the filing unit, regardless of refugee status, is entitled to a $90 monthly deduction from gross wages in determining eligibility and in determining the amount of a Refugee Cash Assistance grant.
(2) $30 and 1/3 Disregard . A member of the filing unit, regardless of refugee status, after the $90 work-related expense deduction, but before a dependent care deduction and transportation expense deduction, is eligible to have $30 and a of the remaining gross earned income disregarded.
(3) Dependent Care Deduction.
A person employed less than full-time may receive a proportionate share of the maximum allowable deduction according to the following standards.
WEEKLY HOURS |
MONTHLY HOURS |
MAXIMUM DEPENDENT 2 YRS OF AGE OR OLDER |
DEDUCTIONS CHILD YOUNGER THAN 2 YRS OLD |
1 - 10 |
1 - 43 |
$44 |
$50 |
11 - 20 |
44 - 87 |
$88 |
$100 |
21 - 30 |
88 - 130 |
$132 |
$150 |
31 - above |
131 - above |
$175 |
$200 |
The allowable deduction shall always be the lesser of the actual cost or the maximum allowable.
If none of the above documents are available, verification of dependent care expenses shall be a dated statement of the actual cost of dependent care, signed by the employed individual.
(4) Transportation Expense Deduction.